The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa
The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous...
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| Format: | Others |
| Language: | English |
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Rhodes University
2013
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| Online Access: | http://hdl.handle.net/10962/d1001608 |